CLA-2-61:OT:RR:NC:N3:356
Ms. Kristina Rodriguez
J. Crew Group
225 Liberty Street
New York, NY 10281
RE: The tariff classification of a women’s knit sweater from Cambodia
Dear Ms. Rodriguez:
In your letter dated April 23, 2025, you requested a tariff classification ruling. Our response was delayed due
to laboratory analysis. The sample was destroyed during this analysis.
Style 239752 is a women’s knit sweater stated to be constructed from 50 percent cotton, 31 percent polyester,
12 percent polyamide, 6 percent elastane, and 1 percent metallic knit fabric. The outer surface of the
garment’s fabric measures less than 9 stitches per 2 centimeters in the direction the stitches were formed.
Style 239752 features a crew neckline, long sleeves with ribbed cuffs, decorative sequins, and a ribbed
bottom. The garment extends below the waist.
Due to the garment’s composition, it is necessary to analyze each yarn in the garment to determine whether
any yarn qualifies as a metalized yarn under heading 5605, Harmonized Tariff Schedule of the United States
(HTSUS), and then to determine the chief weight of the fabric. The weight of all fibers present in a yarn that
qualifies under heading 5605, HTSUS, is governed by Section XI, Note 2 (B)(a) at the six- and eight-digit
levels.
The U.S. Customs and Border Protection laboratory has reported that Style 239752 is composed of a single
eight-ply yarn, with all plies twisted together. The yarn consists of several components: one one-ply
cotton/nylon yarn, one one-ply polyester yarn, two two-ply metallic yarns, and one two-ply
polyester/elastomeric yarn. The laboratory also reported the overall fiber content of the garment to be as
follows: 47.7 percent cotton, 31.3 percent polyester, 13.7 percent nylon, 6.6 percent elastane, and .7 percent
metallic.
The applicable subheading for Style 239752 will be 6110.90.9026, HTSUS, which provides for: Sweaters,
pullovers, sweatshirts, waistcoats (vests), and similar articles, knitted or crocheted: Of other textile materials:
Other: Sweaters for women or girls: Subject to cotton restraints. The general rate of duty will be 6 percent ad
valorem.
This ruling does not address the applicability of any additional duties, taxes, fees, exactions and/or other
charges, which may apply to the goods discussed herein. This includes, but is not limited to, tariffs and other
duties as provided for in Subchapter III to Chapter 99, HTSUS. Thus, for example, in addition to the
classification stated above, the merchandise covered by this ruling may also need to be reported with either
the Chapter 99 provision under which an additional tariff applies or one of the Chapter 99 provisions
covering exceptions to such tariffs.
For further information to assist with the importation process, please refer to the frequently updated Cargo
Systems Messaging Service (CSMS) messages at
https://www.cbp.gov/trade/automated/cargo-systems-messaging-service and Frequently Asked Questions on
the Trade Remedy/IEEPA page at
https://www.cbp.gov/trade/programs-administration/trade-remedies/IEEPA-FAQ.
The holding set forth above applies only to the specific factual situation and merchandise description as
identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations
(CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the
information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and
complete in every material respect. In the event that the facts are modified in any way, or if the goods do not
conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and
Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR
177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to
periodic verification by CBP.
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection
Regulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above should be provided with the entry documents
filed at the time this merchandise is imported. If you have any questions regarding the ruling, please contact
National Import Specialist Maryalice Nowak at [email protected].
Sincerely,
(for)
Denise Faingar
Designated Official Performing the Duties of the Division Director
National Commodity Specialist Division